以下为 IFRS 基金会新闻的开头摘要(英文原文)。全文请见 IFRS 官网。
The IFRS Foundation has today published a short animated video explaining what the IFRS digital taxonomies are and how the taxonomies enable companies to present information prepared in accordance with IFRS Standards in a structured computer-readable format.
Once information is in a structured computer-readable format, investors can digitally compare and analyse it efficiently.
The Foundation has two digital taxonomies—the IFRS Accounting Taxonomy and the forthcoming IFRS Sustainability Disclosure Taxonomy.
The inaugural IFRS Sustainability Disclosure Taxonomy will be published later this month.
More information about digital financial reporting and the IFRS digital taxonomies can be found on our new Digital financial reporting page .
版本与出处
- Video explainer—what are the IFRS digital taxonomies?